The PRIME Web Site may contain links to or may use other web sites operated by third parties ("Third Party Web Sites"). The PRIME Group does not endorse, or approve of the operators of Third Party Web Sites, or the information, graphics and material on those Third Party Web Sites ("Third Party Material").
Subject to any applicable Australian law which cannot be excluded, the PRIME Group makes no warranties or representations:

• regarding the quality, accuracy, merchantability or fitness for purpose of Third Party Material or products or services available through Third Party Web Sites; or
• that Third Party Material does not infringe the intellectual property rights of any person. PRIME is not authorizing the reproduction of Third Party Material by linking Material on this web site to Third Party Material.

When you follow a link on the PRIME Web Site, material at a Third Party Web Site may be displayed in your browser framed by Material on this web site. This material is also Third Party Material for the purpose of these Terms of Use.
All offers to sell and statements relating to goods and services available on Third Party Web Sites are the responsibility of and given by the Third Party Web Site operator. Insofar as such offers and statements are made on the PRIME Web Site, such offers and statements are made by the PRIME Group on behalf of the operator. The PRIME Group expressly disclaims acting in any other respect on behalf of Third Party Web Site operators.
PRIME may receive payments from operators of Third Party Web Sites in relation to goods or services supplied by the operator as a result of you linking to the Third Party Web Site from the PRIME Web Site.
 
THIRD PARTY DOWNLOADS: Unless otherwise indicated software downloads available via links from the PRIME Web Site are third party products. These products may be subject to a license agreement between you and the relevant product owner. To the extent permitted by law, the PRIME Group accept no liability in respect of such third party products and the PRIME Group provide no warranty and give no endorsement in respect of such products or any party connected with them. We do, however, welcome your feedback or suggestions concerning these products.
 
PRODUCTS AND THE SUPPLY OF PRODUCTS: Unless expressly agreed otherwise:

• products and services discussed in the PRIME Web Site are provided only to Australian residents. These products and services are generally not available to non-Australian residents because they may not comply with non-Australian laws.

WARRANTIES: While we have made every effort to ensure that information is free from error, the PRIME Group does not warrant the accuracy, adequacy or completeness of Material on this web site. All information is subject to change without notice. PRIME recommends that you seek independent advice before acting upon Material on this web site or Third Party Material. The PRIME Group does not guarantee that the PRIME Web Site or Third Party Web Sites will be free from viruses, or that access to the PRIME Web Site or Third Party Web Sites will be uninterrupted.
 
LIMITATION OF LIABILITY: Subject to any responsibilities implied by Australian law, no member of the PRIME Group is liable to you for any losses, damages, liabilities, claims and expenses (including but not limited to legal costs and defense or settlement costs) whatsoever arising out of or referable to Material on the PRIME Web Site or to Third Party Material, whether in contract, tort including negligence, statute or otherwise.
Liability of any member of the PRIME Group for a breach of a condition or warranty implied by law or otherwise, and which cannot be excluded, is limited to the extent possible, at PRIME's option, to:

• the supply of the goods or services again;
• the repair of the goods; or
• the payment of the cost of having the goods or services supplied again or repaired.

 
TERMINATION: These Terms of Use (and the agreement constituted by your use of the information, graphics and materials on the PRIME Web Site) and your access to the PRIME Web Site may be terminated at any time by PRIME without notice. All restrictions, licenses granted by you and all disclaimers and limitations of liability by the PRIME Group will survive termination, however, you will no longer be authorised to access the PRIME Web Site.

GOVERNING LAW: These Terms shall be interpreted and construed according to, and governed by the Federal laws of Australia and New South Wales (NSW) state law only. 
 
JURISDICTION: Unless expressly agreed otherwise:
The federal or state courts located in New South Wales (NSW) shall have jurisdiction to hear to hear any dispute under this Agreement. 

SEVERABILITY: If any provision of these Terms is held to be void, the remaining provisions shall remain valid and shall be construed in such a manner as to achieve their original purposes in full compliance with the applicable laws and regulations 

EFFECT OF HEADINGS: The headings to the Sections and Appendix's of this Agreement shall not affect the construction of this Agreement.
 
COPYRIGHT AND TRADEMARKS: Copyright in the Material on this Web Site is owned or licensed by the PRIME Group.
Except where necessary for viewing the Material on this web site on your browser, or as permitted under the Copyright Act 1968 (Cth) or other applicable laws or these Terms of Use, no Material on this web site may be reproduced, adapted, uploaded to a third party, linked to, framed, performed in public, distributed or transmitted in any form by any process without the specific written consent of the PRIME.
All associated trademarks, are trademarks of Prime Tax Experts.
 
LINKS TO OUR WEB SITE: Please contact PRIME if you would like to place a link to any part of the PRIME Web Site.
 
ACCEPTANCE AND CHANGES TO TERMS OF USE: You acknowledge and accept that your use of the PRIME Web Site indicates your acceptance of these Terms of Use and the Confidentiality and Security Statement.
These are the current Terms of Use. They replace any other terms of use for the PRIME Web Site published on the PRIME Web Site to date. PRIME may at any time vary the Terms of Use by publishing the varied Terms of Use on the PRIME Web Site. You accept that by doing this, PRIME has provided you with sufficient notice of the variation.
PRIME reserves any rights not expressly granted in these Terms of Use.
Date of Publication - January 30th 2001 - Version 1

PRIME TAX EXPERTS
 Confidentiality and Security Statement
THIS CONFIDENTIALITY AND SECURITY STATEMENT: This Confidentiality and Security Statement applies to this Web Site which is operated by Prime Tax Experts, ABN 28 846 728 910  ("Prime Web Site"). The PRIME Web Site is operated on behalf of PRIME and its related bodies corporate (together called the "PRIME Group").
This Confidentiality and Security Statement may also apply to services offered by PRIME on Web Sites hosted by third parties. If so, express reference to this Confidentiality and Security Statement will be made on those Web Sites.
PRIME understands and appreciates that you, as an PRIME Web Site visitor, are concerned about your Confidentiality and about the confidentiality and security of information we may gain about you online. PRIME is committed to protecting your Confidentiality. This PRIME Confidentiality and Security Statement explains how your personal information will be treated as you access and interact with the PRIME Web Site.
As the PRIME Web Site develops and as technology evolves, PRIME will continue to strive to provide you with better and more customized services and with a more effective Web Site. PRIME encourages you to review the PRIME Confidentiality and Security Statement periodically because the Confidentiality and Security Statement may change from time to time.
In addition to the provisions of this Confidentiality and Security Statement, there may also be specific and additional Confidentiality provisions which apply to certain sections of the PRIME Web Site. Because those specific and additional provisions also relate to your Confidentiality protection, you should review them wherever they are accessible by you on the PRIME Web Site. In the event of any inconsistency between the provisions of this Confidentiality and Security Statement and those other specific and additional provisions, the specific and additional provisions will prevail.
INFORMATION COLLECTED: The information that we collect from you and about you will depend on how you use the facilities offered by the PRIME Web Site.
If you visit the PRIME Web Site to read, browse or download information, our system will record the date and time of your visit to our site, the pages viewed and any information downloaded.
The PRIME Web Site offers a number of interactive facilities including tools which include example contracts, online accounting applications, tax returns as well as online application forms.
If you use any of the tools such as the example contracts and try before you buy facilities we generally do not capture any personal information that you may enter when using these tools. An exception is where applications such as online accounting applications, tax returns and online application forms are used. In these cases our web site stores your information on our server so you may retrieve the details at a later time. 
If you decide to complete an online application form, the information that you enter onto the online form will only be collected by us if you submit your online application. If at any stage you cancel your application or log out prior to submitting your application, the information you have entered up to that point will be automatically deleted. If you suspend your application, for example because you wish to complete it at another time, the information that you have entered will be retained in our systems so that you may recover the information when you resume your application. Online applications that have been suspended are not processed by us.
The PRIME Web Site also contains links to the Web Sites of third party providers of goods and services ("Third Party Web Sites"). If you have accessed Third Party Web Sites through the PRIME Web Site and if those third parties collect information about you, PRIME may also collect or have access to that information as part of our arrangements with those third parties.
Third Party Web Sites should contain their own Confidentiality statements and those third parties are responsible for informing you about their own Confidentiality practices.
COOKIES: We use "cookies" as a fundamental part of our interaction with your Internet browser. A purpose is to provide you with better and more customized service and with a more effective Web Site.
A "cookie" is a small text file placed on your computer by our web page server. A cookie can later be retrieved by our web page servers. Cookies are frequently used on Web Sites and you can choose if and how a cookie will be accepted by configuring your preferences and options in your browser.
We use cookies:

• to allocate your PRIME login and password numbers;
• to determine if you have previously visited the PRIME Web Site;
• to identify pages you have accessed and Third Party Web Sites you have accessed;
• for marketing purposes; and
• for administrative and security purposes.

Most of the PRIME Web Site operates by use of cookies.
Accordingly, if you wish to make full use of the PRIME Web Site, it is required that you accept cookies. If your browser is configured to reject all cookies you will be unable to use services on the PRIME Web Site that require cookies in order to participate. 
USE AND DISCLOSURE OF YOUR INFORMATION: We will only use or disclose personal information or information generated by cookies (icookie informationi) that you have provided to us when:

• you have authorised us to do so;
• we have given you notification of the intended use or disclosure and you have not objected to that use or disclosure;
• we believe that the use or disclosure is reasonably necessary to assist a law enforcement agency or an agency responsible for national security in the performance of their functions; or
• PRIME is authorised, required or permitted by law to disclose the information.

An exception is where you access a Third Party Web Site from the PRIME Web Site or we use a third party website (which we will do from time to time). In that case, cookie information and information about your preferences or other information that you provide about yourself may be shared between that third party, the person hosting the Third Party Web Site and members of the PRIME Group. 
PRIME uses the information to provide you with information about products and services that may be of interest to you. It may also be used for the enhancement of services offered through the PRIME Web Site and Third Party Web Sites.
Third Party Web Sites should contain their own Confidentiality statements and those third parties are responsible for informing you about their own Confidentiality practices.

HOW WE DEAL WITH YOUR EMAIL: We will preserve the content of any e-mail that you send us, if we believe that we have a legal requirement to do so. Any personal information contained in your e-mail, including your e-mail address, will be used or disclosed in ways set out in this Confidentiality and Security Statement. Your e-mail message content may be monitored by our Internet Service Provider or PRIME employees for trouble shooting and maintenance purposes or where e-mail abuse is suspected.
SECURITY INFORMATION: PRIME takes reasonable steps to preserve the security of cookie and personal information in accordance with the PRIME Web Site Terms of Use and this Confidentiality and Security Statement. If your browser is suitably configured, it will advise you whether the information you are sending us will be secure (encrypted) or not secure (not encrypted). If secure transmission is indicated, PRIME currently uses 128 bit encryption.
PRIME regularly reviews developments in security and encryption technologies. Unfortunately, no data transmission over the Internet can be guaranteed as totally secure. Accordingly, although PRIME strives to protect such information, PRIME cannot ensure or warrant the security of any information you transmit to us or from our online products or services and you do so at your own risk. Once we receive your transmission, we take reasonable steps to preserve the security of the information in our own systems.
ACCEPTANCE AND CHANGES TO OUR CONFIDENTIALITY AND SECURITY STATEMENT: You acknowledge and accept that your use of the PRIME Web Site indicates your acceptance of the PRIME Web Site Terms of Use and the Confidentiality and Security Statement.
This is the current Confidentiality and Security Statement. It replaces any other Confidentiality and Security Statement for the PRIME Web Site published on the PRIME Web Site to date. PRIME may at any time vary the Confidentiality and Security Statement by publishing the varied Confidentiality and Security Statement on the PRIME Web Site. You accept that by doing this, PRIME has provided you with sufficient notice of the variation.
Date of Publication - January 30th 2001 - Version 1